REGISTERED NUMBER: 08958229 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

AURA CENTRE OF DENTAL EXCELLENCE &

FACIAL AESTHETICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Howorko

N P Skipp

REGISTERED OFFICE:

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

REGISTERED NUMBER:

08958229 (England and Wales)

ACCOUNTANTS:

Ad Valorem Accountancy Services Limited

Chartered Certified Accountants

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Intangible assets

4

122,500

152,500

Tangible assets

5

105,187

119,745

Investments

6

-

60,000

227,687

332,245

CURRENT ASSETS

Debtors

7

87,787

94,421

Cash at bank

71,416

49,551

159,203

143,972

CREDITORS

Amounts falling due within one year

8

44,559

56,964

NET CURRENT ASSETS

114,644

87,008

TOTAL ASSETS LESS CURRENT LIABILITIES

342,331

419,253

PROVISIONS FOR LIABILITIES

758

1,892

NET ASSETS

341,573

417,361

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

341,473

417,261

SHAREHOLDERS' FUNDS

341,573

417,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

N P Skipp - Director

1.	STATUTORY INFORMATION

Aura Centre of Dental Excellence & Facial Aesthetics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is recognised at the fair value of the consideration received or receivable from dental and facial aesthetics activities.

INTANGIBLE FIXED ASSETS - GOODWILL

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is fifteen years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold land & building

-

10% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

450,000

AMORTISATION

At 1 April 2024

297,500

Amortisation for year

30,000

At 31 March 2025

327,500

NET BOOK VALUE

At 31 March 2025

122,500

At 31 March 2024

152,500

5.	TANGIBLE FIXED ASSETS

Leasehold

Fixtures

land &

and

Computer

building

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

269,665

98,170

24,009

391,844

DEPRECIATION

At 1 April 2024

167,141

84,120

20,838

272,099

Charge for year

10,252

3,512

794

14,558

At 31 March 2025

177,393

87,632

21,632

286,657

NET BOOK VALUE

At 31 March 2025

92,272

10,538

2,377

105,187

At 31 March 2024

102,524

14,050

3,171

119,745

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

60,000

Disposals

(44,726

)

Share of profit/(loss)

(15,274

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

60,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,033

3,146

Other debtors

80,754

91,275

87,787

94,421

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,632

3,178

Taxation and social security

17,470

35,517

Other creditors

23,457

18,269

44,559

56,964

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A & B

1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

N P Skipp

Balance outstanding at start of year

65,551

42,710

Amounts advanced

69,542

71,341

Amounts repaid

(97,096

)

(48,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

37,997

65,551